TMI Blog1992 (12) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 7019.00. On appeal, the learned Collector held that the appellant had not raised the issue of classification before the lower authorities and hence new ground raised in the appeal stage is not entertainable. 3. C/Appeal No. 1408/90-D - In this appeal, the importer had imported Filter bags of Fibre glass and filed Bill of Entry. The same was assessed under Heading 9806.00 of the Schedule to Customs Tariff Act, 1975 by applying Note 1 of Chapter 98. The Assistant Collector held the item to be parts of machine covered under Heading 8421.29 of the said schedule. However, he has denied the benefit of the Notification No. 69/87-Cus., dated 1-3-1987 by virtue of exclusion provision (xiv) to this notification amended by Notification No. 52/88 dated 1-3-1988 which excludes articles made of glass. However, the benefit of Notification No. 69/87-Cus., dated 1-3-1987 as amended was extended to the importer. The learned Collector (Appeals) has also rejected their appeal. The learned Collector has held that while Filter bags which are used to prevent harmful materials i.e. tar, gases, dust etc. from escaping into air and are classified under Heading 8419, the Chapter Note 1(c) to Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant and Shri J.N. Nair, learned JDR for the revenue. Shri V. Lakshmi Kumaran, learned advocate submitted that in C. 2127/89-D, although the original assessment was in Chapter 70 and the importer in the refund claim had claimed the benefit of Notification No. 69/87, it meant that they had also asked for reclassification under sub-heading 9806, as the Notification 69/87 dealt with this heading only. Therefore, the non-mentioning of reclassification in refund claim is not fatal. He submitted that the item being a part of a machinery, it falls under sub-heading 8421.39, and hence the item is required to be classified under sub-heading 9806 by virtue of note of the said heading. He relied on the ruling of Sunrise Electric Corporation Bombay v. CC Bombay as reported in 1983 (14) E.L.T. 2465 and in the case of Premier Tyres Ltd. Kala Massey v. CC Madras as reported in 1984 (16) E.L.T. 419 to buttress his arguments that appellants are not barred to raise the question of correct classification and it could not be raised even at appellant stage. 6. Shri J.N. Nair, learned JDR replying to the arguments of Shri V. Lakshmi Kumaran submitted that in C. 2127/89-D, the party had s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product in question, namely, Filter bag spares and Filter bags woven type glass will determine the eligibility of the notifications in question. The lower authorities have classified the product under sub-heading 7019.90 as other , sub-heading 7019 has the description Glass fabrics (including glass wool) and articles thereof (for example, yam, woven fabrics). We have to see as to whether the products fits into this description. If not can the rival claim of party for classification under sub-heading 8421.39 of the CTA and in view of Note 1 of Chapter 98, does the product require to be placed under sub-heading 9806 of the CTA can be considered. 10. The finding given by the learned Collector (Appeals) in 1408/90-D is reproduced below :- I have gone through the written and oral submissions made by the appellant and find that while Filter Bags which are used to prevent harmful materials i.e. tar, gases, dust etc. from escaping into air and are classified under 8419, the Chapter Note 1(c) to Chapter 84 excludes articles of glass from Note 1C to Chapter 87. Laboratory glassware (Heading No. 70.17); machinery, appliances or other articles for technical uses or parts thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... glass, and therefore qualifies for being described as an article of glass. In view of proviso (xiv) to the notification the filter bags will not be entitled to the benefit of the aforesaid notification. The appeal is therefore rejected." 11. The learned Collector has given reasons for excluding the item under Chapter 84 and it is by virtue of Chapter Note 1(c). The learned advocate has argued that the item cannot be considered as an article of glass as the product has emerged from fibre glass and in the commercial parlance it is not known as an article of glass but it is known as a part of machinery falling under Chapter 84. We do not agree with this submission. The item will fall out of Chapter 84 by virtue of its Chapter Note 1(c). The reasons given by the learned Collector are quite reasonable and we adopt the same. The reason for including the product under sub-heading 70.19 is strengthened more by reading the explanatory notes under Harmonised Commodity Description and Coding System Vol. 3 of Chapter 70.19. At page 984, under 70.19, it states that This Chapter includes glass fibre themselves and glass fibre (including glass wool as defined in Note 4 to this chapter) ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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